The Revenue Moblisation, Allocation and Fiscal Commission (RMAFC) was first established by the 1989 Constitution. It is required to provide a systematic and institutional machinery for gathering data on the country’s revenue and the modalities for sharing the revenue among the different levels of government.

Indeed, it is a fiction to talk of separation of powers in a presidential system as the three branches of government interact with one another in diverse ways in order to ensure the smooth operation of government. Such instances of cooperation or balancing acts are ironically examples of checks and balances.